Research On The Overall Budget Management Of LC Tobacco Company

With the expansion of business scale and the aggravation of the marketcompetition, modern enterprises will be sustained and healthy development, it needsscientific management, comprehensive budget management is to realize the scientificmanagement method of mode of enterprise standard. Budget management as aneffective internal control and management tools, can achieve the optimization andintegration of information flow, business flow, capital flow and the flow of humanresources, is the strategic goal of enterprise planning, decentralized operational risks,control of daily activities and an important means to optimize the allocation ofresources.At present, China tobacco commercial enterprises to actively explore thebudgetmanagement mode of operation, in the budget management gradually realizedthe transformation from single to comprehensive budget, to have positive effect onimproving the internal management level and the economic efficiency ofenterprisesplay. However, there are no comprehensive budget managementimplementationoriented corporate strategy, focusing on short-term benefits, ignoringthe long-term development of enterprises, the completion of the budget, budgetexecution and control is not enough, the inspection mechanism is not perfect, the lackof an effectivebudget organization system and some problems can not be ignored.Therefore, research on comprehensive budget management and application toenhance the tobacco commercial enterprise management level and has importantapplication value and theoretical significance to construct its core competitive ability.